From 1 November 2026, mandatory additional
qualifiers/identifiers will be required for specified textile tariff items
under Chapters 52, 55 and 60 to enable electronic identification of FR fabrics
for implementation of the Textile PLI Scheme.
·
Background: Circular No. 55/2020-Customs
dated 17.12.2020
advised declaration of complete product descriptions and additional qualifiers to
facilitate efficient Customs assessment.
·
Products Covered: Woven and knitted fabrics used in
manufacture of Fire/Flame Retardant (FR) textile products, presently falling under various tariff
items of Chapters 52, 55 and 60.
·
Problem:
The relevant tariff items also cover non-FR fabrics, making it difficult to electronically
distinguish FR fabrics based on tariff classification alone.
·
Objective: Additional identifiers are being
introduced to facilitate identification of FR textile fabrics for implementation
of the Production Linked Incentive (PLI) Scheme for
Textiles.
·
Mandatory Qualifiers: Prescribed additional
qualifiers/identifiers will
have to be declared in export declarations for the tariff items specified in
the Annexure to the Circular.
·
Customs System: The qualifiers will be mandatory while
filing Shipping Bills/export declarations in the
Customs Automated System.
·
Effective Date: The mandatory requirement will come into
effect from 01.11.2026.
·
Trade Action: Exporters dealing in the specified
fabrics should ensure that the required FR-related qualifiers/identifiers are
correctly incorporated in their export declarations from the effective date.
·
Public Notice: Customs formations have been directed to
issue a suitable Public Notice for guidance of the Trade.
[CBIC
Circular No. 42/2026-Customs dated 24 September, 2026]
Subject:
Mandatory additional qualifiers in export declarations in respect of certain textile
products w.e.f. 01.11.2026.
No. 528/03/2026-STO(TU) Reference is
invited to the Circular 55/2020-Customs dated 17.12.2020 wherein, importers
were advised to voluntarily declare the complete description of imported goods
and certain additional qualifiers for imported items such as scientific names,
IUPAC names, brand name etc., as applicable to reduce queries and improve the
efficiency of assessment.
2. Amongst the products exported, it has
been noted that’ several woven and knitted fabrics used in the manufacture of
Fire/Flame Retardant (FR) textile products are presently classifiable under
various tariff items of Chapters 52, 55 and 60 of the First Schedule to the
Customs Tariff Act, 1975. As these tariff items cover non-FR textile products
also, such products cannot be distinguished electronically on the basis of
tariff classification alone, resulting in difficulties in their identification for
the purposes of implementation of the Production Linked Incentive (PLI) Scheme
for Textiles.
3. Accordingly, in terms of the
provisions of Shipping Bill (Electronic Integrated Declaration and Paperless
Processing) Regulations, 2019, it has been decided to enable the mandatory
additional qualifiers/ identifiers for the tariff items specified in the
Annexure to this Circular. The said qualifiers/identifiers shall be required to
be mandatorily declared while filing export declarations in the Customs
Automated System with effect from
01.11.2026.
4. Suitable Public Notice may kindly be
issued for the guidance of the Trade. Any difficulties faced or doubts arising
in the implementation of this Circular may please be brought to the notice of
the Board.
Annexure
|
Tariff
Items |
Info
Type CD |
Qualifier |
Description |
|||
|
52121100 , |
52121200 , |
52121300 , |
52121400 , |
CHR |
FR001 |
Flame Retardant Fabric |
|
52121500 , |
52122100 , |
52122200 , |
52122300 , |
|||
|
52122400 , |
52122500 |
|
|
|||
|
55121110, |
55121120 , |
55121910 , |
55121920 , |
|||
|
55121990 , |
55122110 , |
55122120 , |
55122910 , |
|||
|
55122920 , |
55122990 , |
55129110, |
55129120 , |
|||
|
55129910 , |
55129920 , |
55129990 |
|
|||
|
55131110, |
55131120 , |
55131210 , |
55131220 , |
|||
|
55131310, |
55131320, |
55131910 , |
55131920 , |
|||
|
55132100 , |
55132300 , |
55132900 , |
55133100 , |
|||
|
55133900 , |
55134100 , |
55134900 |
|
|||
|
55141110, |
55141120 , |
55141210 , |
55141220 , |
|||
|
55141910 , |
55141920 , |
55142100 , |
55142200 , |
|||
|
55142300 , |
55142900 , |
55143011 , |
55143012 , |
|||
|
55143013 , |
55143019 , |
55144100 , |
55144200 , |
|||
|
55144300 , |
55144900 |
|
|
|||
|
55151110 , |
55151120 , |
55151130 , |
55151140 , |
|||
|
55151190 , |
55151210 , |
55151220 , |
55151230 , |
|||
|
55151240 , |
55151290, |
55151910 , |
55151920 , |
|||
|
55151930 , |
55151940, |
55151990 , |
55152110 , |
|||
|
55152120 , |
55152130 , |
55152140 , |
55152190 , |
|||
|
55152910 , |
55152920 , |
55152930 , |
55152940 , |
|||
|
55152990 , |
55159110 , |
55159120 , |
55159130 , |
|||
|
55159140 , |
55159190 , |
55159910 , |
55159920 , |
|||
|
55159930 , |
55159940 , |
55159950 , |
55159990 |
|||
|
55161110 , |
55161120 , |
55161200 , |
55161300 , |
|||
|
55161410 , |
55161420 , |
55161490 , |
55162110 , |
|||
|
55162120 , |
55162200 , |
55162300 , |
55162400, |
|||
|
55164110 , |
55164120 , |
55164200 , |
55164300 , |
|||
|
55164400 , |
55169110 , |
55169120 , |
55169200, |
|||
|
55169300 , |
55169400 |
|
|
|||
|
60041000 , |
60049000 |
|
|
|||
|
60062100 , |
60062200 , |
60062300 , |
60062400 , |
|||
|
60063100 , |
60063200 , |
60063300 , |
60063400 , |
|||
|
60064100 , |
60064200 , |
60064300 , |
60064400 , |
|||
|
60069000 |
|
|
|
|||
|
52121100 , |
52121200 , |
52121300, |
52121400 , |
CHR |
FR009 |
Other than Flame Retardant Fabric |
|
52121500 , |
52122100 , |
52122200 , |
52122300 , |
|||
|
52122400 , |
52122500 |
|
|
|||
|
55121110 , |
55121120 , |
55121910 , |
55121920 , |
|||
|
55121990 , |
55122110 , |
55122120 , |
55122910 , |
|||
|
55122920 , |
55122990 , |
55129110 , |
55129120, |
|||
|
55129910 , |
55129920 , |
55129990 |
|
|||
|
55131110 , |
55131120 , |
55131210 , |
55131220 , |
|||
|
55131310 , |
55131320 , |
55131910, |
55131920, |
|||
|
55132100 , |
55132300 , |
55132900, |
55133100, |
|||
|
55133900 , |
55134100 , |
55134900 |
|
|||
|
55141110 , |
55141120 , |
55141210 , |
55141220, |
|||
|
55141910 , |
55141920 , |
55142100, |
55142200 , |
|||
|
55142300 , |
55142900 , |
55143011 , |
55143012 , |
|||
|
55143013 , |
55143019 , |
55144100, |
55144200, |
|||
|
55144300 , |
55144900 |
|
|
|||
|
55151110, |
55151120 , |
55151130 , |
55151140, |
|||
|
55151190 , |
55151210 , |
55151220 , |
55151230 , |
|||
|
55151240 , |
55151290 , |
55151910 , |
55151920, |
|||
|
55151930 , |
55151940 , |
55151990 , |
55152110 , |
|||
|
55152120 , |
55152130 , |
55152140 , |
55152190 , |
|||
|
55152910 , |
55152920 , |
55152930 , |
55152940 , |
|||
|
55152990 , |
55159110 , |
55159120 , |
55159130 , |
|||
|
55159140, |
55159190 , |
55159910 , |
55159920 , |
|||
|
55159930, |
55159940, |
55159950 , |
55159990 |
|||
|
55161110 , |
55161120 , |
55161200 , |
55161300 , |
|||
|
55161410 , |
55161420 , |
55161490 , |
55162110 , |
|||
|
55162120 , |
55162200 , |
55162300, |
55162400 , |
|||
|
55164110 , |
55164120 , |
55164200 , |
55164300 , |
|||
|
55164400 , |
55169110 , |
55169120 , |
55169200 , |
|||
|
55169300 , |
55169400 |
|
|
|||
|
60041000 , |
60049000 |
|
|
|||
|
60062100 , |
60062200 , |
60062300 , |
60062400 , |
|||
|
60063100 , |
60063200 , |
60063300 , |
60063400 , |
|||
|
60064100, |
60064200 , |
60064300 , |
60064400 , |
|||
|
60069000 |
|
|
|
|||